Barrs & Co Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09190401

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,588		1,595

			2,588		1,595
CURRENT ASSETS
Debtors	5	116,593		61,893
Cash at bank and in hand		285,875		326,413

		402,468		388,306
Creditors: Amounts Falling Due Within One Year	6	(49,267 )		(29,594 )

NET CURRENT ASSETS (LIABILITIES)			353,201		358,712

TOTAL ASSETS LESS CURRENT LIABILITIES			355,789		360,307

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(500 )		(303 )

NET ASSETS			355,289		360,004

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			355,189		359,904

SHAREHOLDERS' FUNDS			355,289		360,004

Page 1

Page 2

Barrs & Co Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Barrs Director	Mrs Sarah Barrs Director
01/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Barrs & Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09190401 . The registered office is One Embankment The Embankment, Neville Street, Leeds, LS1 4DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% Reducing balance

2.4. Stocks and Work in Progress

Income on work in progress contracts is recognised by reference to the valuation of time spent on each contract, at the year end.

Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is etimated to fairly reflect the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss acount as the difference between the reported turnover, and the related costs.

2.5. Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2.6. Debtors and creditors due within one year

Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arisung from impairment are recognised in the statement of comprehensive income within administrative expenses.

2.7. Impairment

At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the asset cash generating unit, is estimated and compared to the carrting amount, Where the carrting amount exceeds its recoverable amount, and impairment loss is recognised in the statement of comprehensive income.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

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Barrs & Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	5,563
Additions	1,970
Disposals	(3,338 )

As at 31 August 2025	4,195

Depreciation
As at 1 September 2024	3,968
Provided during the period	406
Disposals	(2,767 )

As at 31 August 2025	1,607

Net Book Value
As at 31 August 2025	2,588

As at 1 September 2024	1,595

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	115,333	60,633
Other debtors	1,260	1,260

	116,593	61,893

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	5,886	7,643
Taxation and social security	43,381	21,951

	49,267	29,594

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	500	303

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Barrs & Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	174	174

	174	174

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	32,000	52,500

Equity Dividends

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